Which of the following journal entries is recorded correctly and in the standard format?

A. Salaries and Wages Expense 530

Cash 1440

Advertising Expense 910

B. Salaries and Wages Expense 530

Advertising Expense 910

Cash 1540 Cash 1440

C. Salaries and Wages Expense 530

Advertising Expense 910

D. Salaries and Wages Expense 530

Advertising Expense 910

Cash 1440

D. Salaries and Wages Expense 530

Advertising Expense 910

Cash 1440

Explanation:

Salaries and wages expense, and advertising expense, are expenses, therefore, when they increase, they are debited.

Cash is an asset account, when it decreases, as in this case, it is debited.

The entry would be:

Account Debit Credit

Salaries and Wages Expense 530

Advertising expense 910

Cash 1440